SB 2053: Excise tax; authorizing county and municipality to levy excise tax on medical marijuana; setting maximum rate of taxation. Effective date. - Oklahoma

Floor (Senate) → SB2053 (3-24-26) (RADER) FS FA1.PDF · 5 edits

MODERATE

The bill was reorganized from a Senate Floor version into a Floor Substitute, which streamlined the text by removing redundant headers and combining the county and municipal tax provisions into a single, cohesive structure. This change clarifies that both counties and cities can levy a 10% excise tax on medical marijuana sales, provided the combined tax rate does not exceed 15% and the measure is approved by voters.

Scope change

The bill's scope was unified to explicitly apply to both counties and incorporated cities/towns, whereas the previous version presented them as separate sections with slightly different formatting.

STRUCTURE

Removed redundant page headers and committee report labels to create a cleaner, single-document format.

ELIGIBILITY

Changed the applicability from 'any county' to 'any county... any incorporated city or town' to ensure clear jurisdictional coverage.

REQUIREMENT

Added a specific cap stating that the combined county and municipal tax rate cannot exceed 15% to prevent excessive taxation.

FISCAL

Consolidated the description of how tax proceeds must be used for public safety and infrastructure into a unified section.

TECHNICAL

Adjusted line breaks and spacing to align with standard legislative formatting for the Floor Substitute version.

Committee Substitute → Floor (Senate) · 3 edits

MINOR

The bill was revised from a Committee Substitute version to the Senate Floor version, primarily changing the header information and adding a summary description of the bill's purpose. The substantive policy language regarding marijuana excise taxes, voter approval requirements, fund allocation, and collection procedures remains unchanged between the two versions.

TECHNICAL

Header changed from 'Committee Substitute' to 'Senate Floor Version' with updated date and page numbering.

Added a bracketed summary description explaining the bill covers marijuana excise tax, voter approval, fund allocation, and collection procedures.

Bill title format changed from 'SENATE BILL 2053' to 'SENATE BILL NO. 2053'.

Introduced → Committee Substitute · 5 edits

MODERATE

The bill was revised from an Introduced version to a Committee Substitute version, adding significant enforcement and collection provisions. The most important change is that the Oklahoma Tax Commission is now authorized to collect, assess, and enforce the new marijuana excise tax for both counties and municipalities, with a fee of 0.5% charged to counties for this service. The bill also clarifies that municipalities must enter into contracts with the Tax Commission for tax collection.

Scope change

The bill's scope expanded to include mandatory contract requirements with the Oklahoma Tax Commission for both county and municipal marijuana tax collection, whereas the original version only authorized counties to levy the tax without specifying collection mechanisms.

ENFORCEMENT

Added provisions authorizing the Oklahoma Tax Commission to assess, collect, and enforce the marijuana excise tax for counties, including authority to collect penalties and interest.

REQUIREMENT

Added requirement that county boards of commissioners must enter into a contract with the Oklahoma Tax Commission for tax collection and enforcement.

Added requirement that municipalities must enter into a contract with the Oklahoma Tax Commission for tax collection, similar to county provisions.

FISCAL

Added provision that the Tax Commission charges counties a fee of 0.5% of gross collection proceeds for providing collection assistance.

TECHNICAL

Revised bill header from 'AS INTRODUCED' to 'COMMITTEE SUBSTITUTE' and updated request number from 3343 to 3658.

Excise tax; authorizing county and municipality to levy excise tax on medical marijuana; setting maximum rate of taxation. Effective date.

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